Negative list of service tax

Agreed, No need to include trading of goods in negative list.

it is just for having a better idea that trading of goods does not fall under the service tax.So it is included even in  the negative list

it just cannot be for the purpose of clarification as the same is very clear in the definition of service. And for clarification CBEC uses explanation or CBEC Clarifications.

so wats d exact answer which u found my frnd???

Hi friends, the difference is that by virtue of the wordings "a transfer of title in goods or immovable property, by way of sale, gift or in any other manner" u/s 65B(44) conveys a situation where both services and deemed sale are involved i.e, under WCS.  Whereas under negative list, trading means pure trading where there is no deemed sale.  Thus transfer of title in goods or immovable property is different from trading of goods.